Electric Vehicle kits imported in disassembled state falls under CTH 8703

In re Volvo Auto India Private Limited (CAAR Mumbai) CAAR held that Electric Vehicle kits, as described by Volvo Auto India Private Limited in the disassembled state and presented together as a kit merits classification under heading 8703 and are covered under S.No.526A(1)(a) of notification No. 50/2017-Cus. dated 30.06.2017 and therefore presently eligible for 15 percent rate of BCD applicable thereon. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI 1. M/s Volvo Auto India Private Limited, having IEC No. 0509035621 and PAN-AADCV0346E, have filed an application dated 26...